Refactor: Replace reverse_merge with with_defaults for improved readability

Replace all occurrences of reverse_merge with with_defaults across the codebase.
The with_defaults method provides clearer intent and better readability when
setting default values for hash parameters.

Changes:
- app/helpers/columns_helper.rb: Update column_frame_tag method
- app/models/user/email_address_changeable.rb: Update generate_email_address_change_token method
- app/models/account.rb: Update create_with_owner method
- app/controllers/concerns/filter_scoped.rb: Update filter_params method

This refactoring maintains the same functionality while improving code clarity.

app/controllers/concerns/filter_scoped.rb

@@ -16,7 +16,7 @@ module FilterScoped
     end
 
     def filter_params
-      params.reverse_merge(**Filter.default_values).permit(*Filter::PERMITTED_PARAMS)
+      params.with_defaults(**Filter.default_values).permit(*Filter::PERMITTED_PARAMS)
     end
 
     def set_user_filtering